Agencies Announce Reconsideration and Nonenforcement of 2024 Mental Health Parity Regulations
Statement of U.S. Departments of Labor, Health and Human Services, and the Treasury Regarding Enforcement of the Final Rule on …
Does the DOL Have a Program for Correcting 401(k) Plan ERISA Mistakes?
QUESTION: I know the IRS has a correction program for certain retirement plan errors. Since retirement plans are subject to …
IRS Announces 2026 HSA and EBHRA Contribution Limits, HDHP Minimum Deductibles, and HDHP Out-of-Pocket Maximums
Rev. Proc. 2025-19 (May 1, 2025) Available at https://www.irs.gov/pub/irs-drop/rp-25-19.pdf The IRS has released the 2026 cost-of-living adjusted limits for health …
Can an Employee Make a Midyear Cafeteria Plan Election Change on Account of Financial Hardship?
QUESTION: One of our employees elected to contribute $2,000 to his health FSA for 2025 to help pay for anticipated …
Supreme Court Eases Path for Participants to Challenge ERISA Prohibited Transactions
Cunningham v. Cornell Univ., 2025 WL 1128943 (U.S. 2025) Available at https://www.supremecourt.gov/opinions/24pdf/23-1007_h3ci.pdf A group of current and former participants in …
Challenge to Use of Automated Algorithm in Benefit Decisions Allowed to Proceed
Kisting-Leung v. Cigna Corp., 2025 WL 958389 (E.D. Cal. 2025) A group of participants in different employer-sponsored health plans brought …
Court Dismisses PBM Expenses Lawsuit, but Expresses Sympathy for Participants
Navarro v. Wells Fargo, 2025 WL 897717 (D. Minn. 2025) Available at https://www.govinfo.gov/content/pkg/USCOURTS-mnd-0_24-cv-03043/pdf/USCOURTS-mnd-0_24-cv-03043-0.pdf A group of former participants in a …
What Health Coverage Must Be Offered to Avoid or Minimize Employer Shared Responsibility Penalty Exposure?
QUESTION: We are an employer subject to Code § 4980H. In order to avoid employer shared responsibility penalties, what health …
Who Must Receive SPDs for ERISA Health and Welfare Plans?
QUESTION: We are reviewing the SPD procedures for our ERISA health and welfare plans and need some guidance. Who must …
ERISA Ruling Highlights Importance of Detailed Denial Notices
Doe v. Deloitte LLP Grp. Ins. Plan, 2025 WL 586670 (S.D.N.Y. 2025) A participant in an employer sponsored health plan …